9911796707
TMI Blog1976 (3) TMI 70X X X X Extracts X X X X X X X X Extracts X X X X ..... ift is not in dispute before us. The detail of movable gifts is as under :-- 3. The assessee claimed exemption from gift-tax in respect of the aforesaid four gifts of mavables under cl. (xi) of s. 5(1) of the Act on the plea that these gifts had been made by the assessee "in contemplation of death." At this stage we would note that cl. (d) of the Explanation occurring below s. 5(3) of the Act provides that "gifts made in contemplation of death" has the same meaning as in s. 191 of the Indian Succession Act, 1925. The said s. 191 in turn runs as under :-- "191. (1) A man may dispose, by gift made, in contemplation of death of any movable property which he could dispose of by mill. (2) A gift is said to be made in contemplation of death wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owever, survives whether there is material on record to show that the donor in the instant case had such apprehension when he made the four gifts in question. In this regard, we would first note that there is no material on record in support of the learned Appellate CITs suggestion that the donor recovered from the illness during which the gifts in question had been made. So far as the profit of subjective apprehension of the donor in terms aforesaid is concerned, we appreciate that collection of evidence as to such apprehension may not be easy. In the instant case, the medical attendant as per his certificate stated; (i) the donor had been under his medical treatment for about 2-1/2 years for diabetes, heart-trouble, etc. (ii) the donor' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... over the assessment order) the assessee as "Late Nirbhai Singh through his legal representative Sh. Ujjal Singh, Sangrur". It was also urged that he demand notice in the instant case, after completion of the assessment, was also issued in the name of late Nirbhai Singh through his legal heir Shri Ujjal Singh. 7. On the Department's side, however, it was urged in reply firstly that Shri Ujjal Singh, legal heir of the deceased donor, had suo motu filed a return of gift; secondly that notice under s. 15(2) of the At had been issued to and served on Shri Ujjal Singh; and thirdly that a questionaire dt. 24th Jan., 1973 had been during the course of the assessment proceedings issued to Shri Ujjal Singh. It was under the circumstances urged by th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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